{
  "url": "https://openlegislation.uk/scottish-fiscal-commission-act-2016/section-5",
  "json_url": "https://openlegislation.uk/scottish-fiscal-commission-act-2016/section-5.json",
  "legislation": "asp/2016/17",
  "legislation_title": "Scottish Fiscal Commission Act 2016",
  "legislation_url": "https://openlegislation.uk/scottish-fiscal-commission-act-2016",
  "path": "section/5",
  "kind": "section",
  "number": "5",
  "heading": "Reports",
  "text": "(1) The Commission must send a report prepared under section 2(2) to the Scottish Ministers in sufficient time for them to use the report to prepare—\n(a) the Scottish budget document for the subsequent financial year; and\n(b) the medium term financial outlook.\n(2) The Commission must lay before the Scottish Parliament a report prepared under section 2(2) on each day on which—\n(a) the Scottish Ministers lay before the Parliament the Scottish budget document for the subsequent financial year; and\n(b) a member of the Scottish Government publishes the medium term financial outlook.\n(3) The Commission must lay any other report prepared under section 2(2) or a report prepared under section 2(4) or 4 before the Scottish Parliament as soon as reasonably practicable after the report is prepared.\n(4) Before laying a report prepared under section 2 or 4 before the Scottish Parliament, the Commission must send a copy of it to the Scottish Ministers (unless one has already been sent under subsection (1)).\n(5) Once a report prepared under section 2 or 4 has been laid before the Scottish Parliament, the Commission must publish it.\n(6) The Commission may publish reports prepared under section 2 or 4 in such manner as it considers appropriate.\n(7) In this section—\n“5-year forecast” has the same meaning as in section 3(2) in respect of a report prepared under section 2(2);\n“medium term financial outlook” means the Scottish Government’s rolling 5-year financial outlook document informed by 5-year forecasts; and\n“Scottish budget document” means the Scottish Government’s budget document setting out proposals for the use of resources and associated matters in a financial year.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 5(1)(2) substituted (1.7.2018) by The Scottish Fiscal Commission (Modification of Functions) Regulations 2018 (S.S.I. 2018/213), regs. 1, 2(4)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 5(7) inserted (1.7.2018) by The Scottish Fiscal Commission (Modification of Functions) Regulations 2018 (S.S.I. 2018/213), regs. 1, 2(4)(b)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 5 in force at 1.4.2017 by S.S.I. 2016/326, reg. 2(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2016/17/section/5",
    "retrieved_at": "2026-10-29T20:13:29.593837+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}